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I-3 - Taxation Act

Section 1029.8.61.13
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1029.8.61.13. For the purposes of the definition of “family income” in section 1029.8.61.8, where an individual was not resident in Canada throughout a particular base year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year.
2005, c. 1, s. 257; 2011, c. 6, s. 194.
1029.8.61.13. For the purposes of the definition of “family income” in section 1029.8.61.8, where an individual was not resident in Canada throughout a particular base year, the individual’s income for the year is deemed to be equal to the income that would be determined in respect of the individual for the year under this Part if the individual had been resident in Québec and in Canada throughout the year or, where the individual died in the year, throughout the period of the year preceding the time of death.
2005, c. 1, s. 257.
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